Annual gross income (AGI)

The AGI line - preliminary figure calculated on tax returns after reporting all income that's subject to tax, including the taxable profit reported on schedule c and reducing it with all of specific types of deductions which are commonly referred to as above the line deductions.

Annual gross income (AGI) is called the line - used to set limits to various items such as retirement contributions, certain deductions, and credits.

Apply above line deductions income to get annual gross income. Once you get your AGI see if you qualify for below line deductions.